Global Internal Audit Standards & IPPF
The International Professional Practices Framework (IPPF), issued by The Institute of Internal Auditors (IIA), provides the authoritative guidance for the professional practice of internal auditing worldwide. At the core of the IPPF are the Global Internal Audit Standards™, which define the principles, requirements, and expectations for delivering effective, high-quality internal audit services across all sectors. The IPPF also includes Topical Requirements and Global Guidance, which together ensure internal audit functions have the framework, tools, and practical guidance needed to perform with consistency, credibility, and impact.
IPPF Overview
The IPPF is the global framework for professional internal auditing. It provides a structured approach that internal audit functions can apply across industries, sectors, and organizational sizes.
Link:[IPPF overview]
Global Internal Audit Standards
These Standards define mandatory principles and requirements for effective internal auditing. They establish a benchmark for performance and help internal auditors deliver consistent, high-quality services.
Topical Requirements
Topical Requirements provide mandatory guidance on specific risk areas or emerging topics. They ensure audit coverage is thorough, targeted, and aligned with current professional expectations.
Link:[Topical Requirements]
Global Guidance
Global Guidance offers practical recommendations for applying the Standards and Topical Requirements. It helps internal audit functions enhance effectiveness, strengthen governance, and support organizational objectives.
Link:[Global Guidance]